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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months:
68,973

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To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,276,999 Total downloads
Showing Papers 5,751 - 5,800 of 9,386
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Incl. Electronic Paper On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001
University of Michigan Business School
Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: October 31, 2001
Working Paper Series
2339 downloads

On Cost Tradeoffs Between Conservative and Market Value Accounting
REVIEW OF ACCOUNTING STUDIES, Vol. 2, No. 1, 1997
Joseph Bachar and Nahum D. Melumad
Arthur Andersen, Israel and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: September 17, 1997
Accepted Paper Series

Incl. Electronic Paper On Decomposing Net Final Values: EVA, SVA and Shadow Project
Theory and Decision, Vol. 59, pp. 51-95, 2005
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: December 26, 2008
Last Revised: June 15, 2011
Accepted Paper Series
139 downloads

Incl. Electronic Paper On Empirically Capturing 'Other Information'
Thanamas Kungwal , yun shen and Andrew W Stark
Durham University Business School , University of Nottingham Ningbo China and University of Manchester - Manchester Business School
Date Posted: March 12, 2013
Working Paper Series
18 downloads

Incl. Electronic Paper On Estimating Conditional Conservatism
Forthcoming, The Accounting Review, Chicago Booth Research Paper No. 11-09
Ray Ball , S.P. Kothari and Valeri V. Nikolaev
University of Chicago , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Chicago - Booth School of Business
Date Posted: February 12, 2011
Last Revised: December 03, 2012
Accepted Paper Series
1285 downloads

Incl. Electronic Paper On Financial Accounting Measurement: A Reconsideration of SFAC5 by the FASB is Needed
Journal of Applied Business Research, Vol.13, No.3, pp. 89-103, Summer 1997
Stanley C.W. Salvary
Canisius College - Department of Accounting
Date Posted: April 15, 2005
Accepted Paper Series
243 downloads

Incl. Electronic Paper On International Accounting Valuation
Jing Liu
The Cheung Kong Graduate School of Business
Date Posted: April 30, 2004
Working Paper Series
432 downloads

Incl. Electronic Paper On Measuring the Criticality of Various Variables and Processes in Organization Information Systems: Proposed Methodological Procedure
Informatica Economica, Vol. 14, No. 2, 2010
Jagdish Pathak , Abdul Kadir Hussein , Ram S. Sriram and S. Ejaz Ahmad
University of Windsor - Odette School of Business , University of Windsor , Georgia State University and University of Windsor - Department of Mathematics & Statistics
Date Posted: February 09, 2010
Accepted Paper Series
118 downloads

Incl. Electronic Paper On Multicriteria Business Performance Measurement
Proceedings of the 2nd International Conference on Enterprise Systems and Accounting (ICESAcc '05), July 2005
Lucio Biggiero , Gianpaolo Iazzolino and Domenico Laise
University of L'Aquila , Università degli Studi della Calabria and University of Rome I - Department of Computer and Systems Science
Date Posted: September 12, 2005
Accepted Paper Series
394 downloads

Incl. Electronic Paper On Quantification of the Criticality of Success Variables and Processes in Accounting and Organization Information Systems: Some Methodological Procedures and Empirical Validation
Jagdish Pathak , Abdul Kadir Hussein and S. Ejaz Ahmad
University of Windsor - Odette School of Business , University of Windsor and University of Windsor - Department of Mathematics & Statistics
Date Posted: August 06, 2007
Working Paper Series
280 downloads

Incl. Electronic Paper On Segment Identification, Relevance and Comparability
Clive R. Emmanuel and Neil Garrod
University of Glasgow - Glasgow Business School - Department of Accounting & Finance and Thames Valley University - Professional Studies
Date Posted: May 12, 1999
Working Paper Series
366 downloads

Incl. Electronic Paper On Testing Business Models
David P. Huelsbeck , Kenneth A. Merchant and Tatiana Sandino
University of Melbourne - Department of Accounting , University of Southern California - Leventhal School of Accounting and Harvard Business School - Accounting and Control
Date Posted: October 09, 2010
Working Paper Series
327 downloads

On the Analysis of Firms' Cash Flows
Contemporary Accounting Research, Forthcoming
James Ohlson Sr. and Jagadison K. Aier
affiliation not provided to SSRN and George Mason University
Date Posted: July 15, 2009
Accepted Paper Series

On the Anomalous Stock Price Response to Management Earnings Forecasts
Journal of Business Finance and Accounting, Forthcoming
Somnath Das , Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago , University of Missouri at Columbia and Northern Illinois University
Date Posted: June 18, 2012
Accepted Paper Series

Incl. Electronic Paper On the Association Between Corporate Governance and Earnings Quality
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Shiva Sivaramakrishnan and Shaokun Carol Yu
Texas A&M University (TAMU) - Department of Accounting and Northern Illinois University
Date Posted: April 23, 2008
Last Revised: May 06, 2008
Working Paper Series
1129 downloads

On the Association Between Institutional Ownership and Aggressive Corporate Earnings Management in Australia
British Accounting Review, Vol. 35, No. 2, June 2003
Ping-Sheng Koh
Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: August 22, 2003
Accepted Paper Series

Incl. Electronic Paper On the Association Between Voluntary Disclosure and Earnings Management
Ron Kasznik
Stanford Graduate School of Business
Date Posted: September 30, 1996
Working Paper Series
3157 downloads

On the Association Between Voluntary Disclosure and Earnings Management
Journal of Accounting Research, Vol 37, No 1, Spring 1999
Ron Kasznik
Stanford Graduate School of Business
Date Posted: February 17, 1999
Accepted Paper Series

Incl. Electronic Paper On the Balance-Sheet Based Model of Financial Reporting
Ilia D. Dichev
Emory University - Goizueta Business School
Date Posted: August 26, 2007
Working Paper Series
861 downloads

Incl. Electronic Paper On the Benefits of Allowing CEOs to Time Their Stock Option Exercises
Volker Laux
University of Texas at Austin - Department of Accounting
Date Posted: October 25, 2006
Last Revised: October 13, 2007
Working Paper Series
218 downloads

Incl. Electronic Paper On the Convergence of Financial Accounting and Management Accounting
Jani Taipaleenmaki and Seppo Ikaheimo
Turku School of Economics - Department of Accounting and Finance and Aalto University
Date Posted: April 25, 2009
Working Paper Series
787 downloads

Incl. Electronic Paper On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change
Jani Taipaleenmaki and Seppo Ikaheimo
Turku School of Economics - Department of Accounting and Finance and Aalto University
Date Posted: November 23, 2011
Last Revised: November 26, 2011
Working Paper Series
245 downloads

Incl. Electronic Paper On the Definitions of Income, Expenses and Profit in IFRS
Accounting in Europe, Forthcoming
Richard Barker
University of Cambridge - Judge Business School
Date Posted: March 28, 2010
Accepted Paper Series
359 downloads

Incl. Electronic Paper On the Demand for Independent and Active Audit Committees
Daniel N. Deli and Stuart Gillan
Arizona State University and University of Georgia - Department of Banking and Finance
Date Posted: April 23, 2005
Working Paper Series
360 downloads

Incl. Electronic Paper On the Determinants of Enterprise Risk Management Implementation
ENTERPRISE IT GOVERNANCE, BUSINESS VALUE AND PERFORMANCE MEASUREMENT, Nan Si Shi and Gilbert Silvius, eds., IGI Global, 2011
Kurt A. Desender
Universidad Carlos III de Madrid
Date Posted: November 02, 2007
Last Revised: July 26, 2011
Accepted Paper Series
2608 downloads

Incl. Electronic Paper On the Development of an Efficient Deflator for the Estimation of Accounting-Based Valuation Models
Juan Manuel García Lara , Christos A. Grambovas and Martin Walker
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Carlos III de Madrid - Department of Business Administration and University of Manchester - Manchester Business School
Date Posted: March 30, 2009
Last Revised: September 23, 2009
Working Paper Series
178 downloads

Incl. Electronic Paper On the Effects of the Degree of Discretion in Reporting Managerial Performance
CentER Discussion Paper No. 2008-21
Anja De Waegenaere and J. Wielhouwer
Tilburg University - Center for Economic Research (CentER) and VU University Amsterdam
Date Posted: February 20, 2008
Working Paper Series
54 downloads

On the Efficiency of Cost-based Decision Rules for Capacity Planning
Bala V. Balachandran , Ramji Balakrishnan and Shiva Sivaramakrishnan
Northwestern University - Kellogg School of Management , University of Iowa - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 13, 1998
Working Paper Series

Incl. Electronic Paper On the Factors Influencing Return-earnings Relationship
Reza Espahbodi
Washburn University
Date Posted: November 03, 2000
Working Paper Series
605 downloads

Incl. Fee Electronic Paper On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
CEPR Discussion Paper No. DP7308
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: July 15, 2009
Working Paper Series
8 downloads

Incl. Electronic Paper On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
ECGI - Finance Working Paper No. 214/2008, Paolo Baffi Centre Research Paper No. 2009-60
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: August 07, 2008
Last Revised: August 12, 2012
Working Paper Series
307 downloads

On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
Journal of Financial Intermediation, Forthcoming
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: March 17, 2013
Accepted Paper Series

On the Global Acceptance of IAS/IFRS Accounting Standards: The Logic and Implications of the Principles-Based System
Journal of Accounting and Public Policy, Vol. 27, No. 6, 2008
Salvador Carmona and Marco Trombetta
Instituto de Empresa and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: February 06, 2009
Accepted Paper Series

On the Information Role of Stock Recommendation Revisions
Journal of Accounting & Economics (JAE), Forthcoming
Oya Altinkilic and Robert S. Hansen
George Washington University, School of Business and Tulane University - A.B. Freeman School of Business
Date Posted: June 04, 2009
Accepted Paper Series

On the Interplay between Environmental Reporting and Management Accounting Change
Management Accounting Research, Forthcoming
Lies Bouten and Sophie Hoozée
Iéseg School of Management and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: May 18, 2013
Accepted Paper Series

Incl. Electronic Paper On the Interplay between Strategy and Management Control Systems
Roeland H. R. M. Aernoudts
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: February 15, 2012
Last Revised: February 22, 2012
Working Paper Series
715 downloads

Incl. Fee Electronic Paper On the Intertemporal Value Relevance of Conventional Financial Accounting in Australia
Accounting & Finance, Vol. 47, No. 4, pp. 599-622, December 2007
Mark Brimble and Allan Hodgson
Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and University of Queensland - Faculty of Business, Economics and Law
Date Posted: December 11, 2007
Accepted Paper Series
11 downloads

On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe
Schmalenbachs Business Review, Vol. 54, No. 2, April 2002
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: January 04, 2002
Accepted Paper Series

Incl. Electronic Paper On the Long-Standing Issue of the Internal Rate of Return: A Complete Resolution
Proceedings of the XXXIV AMASES Conference, Macerata, Italy, September 2010
Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 10, 2010
Last Revised: June 14, 2010
Accepted Paper Series
116 downloads

On the Market Reaction to Revenue and Earnings Surprises
Journal of Business Finance & Accounting, forthcoming.
Itay Kama
Tel Aviv University - Faculty of Management
Date Posted: November 18, 2008
Accepted Paper Series

Incl. Electronic Paper On the Myth of Size Premiums in Corporate Valuation: Some Empirical Evidence from the German Stock Market
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 5, No. 1, pp. 2-15, 2010
Jorg Baetge , Hans-Jurgen Kirsch , Peter Koelen and Roland Schulz
affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and University of Muenster - Accounting Center
Date Posted: August 09, 2010
Accepted Paper Series
444 downloads

Incl. Electronic Paper On the Optimality of the Full Cost Pricing
Jean-Luc Netzer and Jacques Thépot
University of Strasbourg I (ULP) and University of Strasbourg
Date Posted: February 14, 2007
Working Paper Series
203 downloads

Incl. Fee Electronic Paper On the Performance of Naive, Analyst and Composite Earnings Forecasts: Evidence from Hong Kong
Journal of International Financial Management & Accounting, Vol. 14, pp. 146-165, June 2003
Joseph W. Cheng , Dennis Kin-Keung Fan and Raymond Wai-Man So
Chinese University of Hong Kong (CUHK) - Department of Finance , Chinese University of Hong Kong (CUHK) - Department of Finance and Chinese University of Hong Kong (CUHK) - Department of Finance
Date Posted: December 14, 2003
Accepted Paper Series
36 downloads

Incl. Electronic Paper On the Prudence of Rewarding A While Hoping for B
IZA Discussion Paper No. 765
Wendelin Schnedler
University of Paderborn - Department of Management
Date Posted: May 28, 2003
Working Paper Series
67 downloads

Incl. Electronic Paper On the Quality of FFO Forecasts
Journal of Real Estate Research, Vol. 28, No. 3, 2006
David H. Downs and Z. Nuray Guner
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate and Middle East Technical University (METU)
Date Posted: December 13, 2006
Accepted Paper Series
99 downloads

Incl. Fee Electronic Paper On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management
Journal of Accounting Research, Vol. 45, No. 3, pp. 541-565, June 2007
Qi Chen , Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business , Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Date Posted: December 11, 2007
Accepted Paper Series
10 downloads

On the Relation Between Conservatism in Accounting Standards and Incentives for Earnings Management
Journal of Accounting Research, June 2007
Qi Chen , Thomas Hemmer and Yun Zhang
Duke University - Fuqua School of Business , Rice University - Jesse H. Jones Graduate School of Business and George Washington University
Date Posted: January 23, 2007
Accepted Paper Series

On the Relation Between Information Asymmetry and Real Earnings Management in Tehran Stock Exchange
Mojtaba Adili
affiliation not provided to SSRN
Date Posted: April 06, 2010
Last Revised: May 24, 2010
Working Paper Series

Incl. Fee Electronic Paper On the Relation Between Ownership Structure and Capital Structure
Accounting and Finance, Vol. 42, pp. 1-26, 2002
Tim Brailsford , Barry R. Oliver and Lay Hwa Sandra Pua
Bond University , Australian National University (ANU) and DHL International
Date Posted: December 23, 2002
Accepted Paper Series
53 downloads

Incl. Electronic Paper On the Relation of Deferred Taxes and Tax Cash Flow
Astrid K. Chludek
University of Cologne - Cologne Graduate School in Management, Economics and Social Sciences
Date Posted: March 06, 2011
Last Revised: June 25, 2011
Working Paper Series
237 downloads


 

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